The following information is available for Culver Corporation for $2024.1.$ Excess of tax depreciation over book depreciation, $$37,400.$ This $$37,400$ difference will reverse equally over the years $2025-2028.2.$ Deferral, for book purposes, of $$18,400$ of rent received in advance. The rent will be recognized in $2025.3.$ Pretax financial income, $$308,000.4.$ Tax rate for all years, $20\%.($b$)$ Prepare the journal entry to record income tax expense, deferred income taxes, and income taxes payable for $2024.($c$)$ Prepare the journal entry to record income tax expense, deferred income taxes, and income taxes payable for $2025,$ assuming taxable income of $$295,000.$